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  • 1.
    Hultqvist, Anders
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013). Stockholms universitet.
    Anti-Tax Avoidance Directive (ATAD) och subsidiaritetsprincipen: Svenska folkets urgamla rätt att sig beskatta eller EU:s rätt?2016In: Skattenytt, ISSN 0346-1254, no 12, p. 853-863Article in journal (Other academic)
  • 2.
    Hultqvist, Anders
    Stockholm University.
    Beredning av skattelag I2014In: Skattenytt, ISSN 0346-1254, no 10, p. 771-790Article in journal (Refereed)
  • 3.
    Hultqvist, Anders
    Stockholm University.
    Beredning av skattelag II2014In: Skattenytt, ISSN 0346-1254, no 11, p. 858-870Article in journal (Other academic)
  • 4.
    Hultqvist, Anders
    Stockholms universitet.
    Inga förhandsbesked om ränteavdragsbegränsningen2015In: Skattenytt, ISSN 0346-1254, no 7-8, p. 560-569Article in journal (Other academic)
  • 5.
    Hultqvist, Anders
    Stockholm University.
    Internationell interaktiv rättsbildning i skatterätten2014In: Skattenytt, ISSN 0346-1254, p. 77-99Article in journal (Refereed)
  • 6.
    Hultqvist, Anders
    Stockholm University.
    Leasingdomarna - en analys och kommentar1999In: Skattenytt, ISSN 0346-1254, p. 395-404Article in journal (Refereed)
  • 7.
    Hultqvist, Anders
    Stockholm University.
    Legalitetsprincipen och lagtolkning: Några reflexioner med anledning av 5/6-delsmålet2013In: Skattenytt, ISSN 0346-1254, no 1-2, p. 10-21Article in journal (Refereed)
  • 8.
    Hultqvist, Anders
    Stockholm University.
    Några kapitalförsäkringsdomar - Omkaraktärisering i stället för genomsyn2008In: Skattenytt, ISSN 0346-1254, p. 617-627Article in journal (Refereed)
  • 9.
    Hultqvist, Anders
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013). Stockholms universitet.
    Om bestämdhetskravet i legalitetsprincipen2016In: Skattenytt, ISSN 0346-1254, no 10, p. 730-749Article in journal (Other academic)
  • 10.
    Hultqvist, Anders
    Stockholm University.
    Rättshandlingars verkliga innebörd2007In: Skattenytt, ISSN 0346-1254, no 11, p. 696-703Article in journal (Refereed)
  • 11.
    Hultqvist, Anders
    Stockholm University.
    Skattefria stipendier - särskilt som forskarfinansiering2013In: Skattenytt, ISSN 0346-1254, no 7-8, p. 496-525Article in journal (Refereed)
  • 12.
    Hultqvist, Anders
    Stockholm University.
    Två forskarkonferenser2015In: Skattenytt, ISSN 0346-1254, no 5, p. 301-305Article in journal (Refereed)
  • 13.
    Hultqvist, Anders
    Stockholm University.
    Ömsesidiga skadeförsäkringsbolag - Enkel- eller dubbelbeskattade?2015In: Skattenytt, ISSN 0346-1254, no 10, p. 716-740Article in journal (Refereed)
  • 14.
    Höglund, Mats
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Tredjemansrevision grundad på bankkontonsslutsiffra2011In: Skattenytt, ISSN 0346-1254, no 7-8, p. 552-565Article in journal (Other academic)
    Abstract [sv]

    Skatteverket har krävt in uppgifter om SE-bankens klientkonton med en slumpmässigt vald slutsiffra. Detta innebär att ca 280 av totalt 900 klientkonton samt 18 000 transaktioner omfattas av Skatteverkets föreläggande. Några frågor som ställs i uppsatsen är om Skatteverkets föreläggande kan anses strida mot artikel 8 i Europakonventionen eller proportionalitetsprincipen, om bank- och advokatsekretess kan anses förhindra tredjemansrevision och om Skatteverket kan begära in omfattande uppgifter utan att ange vilka som omfattas av förfrågan, d.v.s. om Skatteverkets förfrågan kan jämställas med otillåtna s.k. fishing expeditions.

  • 15. Kirsch, Hanno
    et al.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Re-Exposure Draft on leases and its potential impacts on the financial and taxation accounting in Sweden2014In: Skattenytt, ISSN 0346-1254, Vol. 7-8, p. 571-Article in journal (Other academic)
  • 16.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Anmälan av Sebastian Houe: "CO2-beskatning i et EU-retligt og nationalt perspektiv"2013In: Skattenytt, ISSN 0346-1254, no 5, p. 293-296Article, book review (Other academic)
  • 17.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Avdragsrätt för ränta på konvertibler2014In: Skattenytt, ISSN 0346-1254, no 5, p. 286-288Article in journal (Other academic)
  • 18.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    EU-domstolens avgörande i C84/09 X v Skatteverket, gemenskapsinterna förvärv av segelbåtar2011In: Skattenytt, ISSN 0346-1254, no 1-2, p. 59-64Article in journal (Other academic)
  • 19.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    God redovisningssed i speciallagstiftning2012In: Skattenytt, ISSN 0346-1254, no 5, p. 266-275Article in journal (Other academic)
  • 20.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    God sed som rättslig standard2017In: Skattenytt, ISSN 0346-1254, no 7-8, p. 461-484Article in journal (Other academic)
  • 21.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Konferens för skatterättslärare2012In: Skattenytt, ISSN 0346-1254, no 3, p. 127-128Article in journal (Other (popular science, discussion, etc.))
  • 22.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Nya avgöranden om indirekta skatter från EUD2018In: Skattenytt, ISSN 0346-1254, Vol. 11, p. 751-757Article in journal (Other academic)
  • 23.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Nya rättsfall om skattskyldighet för indirektaskatter2013In: Skattenytt, ISSN 0346-1254, no 11, p. 757-766Article in journal (Other academic)
  • 24.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Punktskatteregistreringens betydelse för skattskyldigheten2011In: Skattenytt, ISSN 0346-1254, no 9, p. 645-650Article in journal (Other academic)
  • 25.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Rapport från en konferens om skatteflyktsregler2014In: Skattenytt, ISSN 0346-1254, no 12, p. 977-980Article in journal (Other academic)
  • 26.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Rapport från ett dansk-svenskt skatteseminarium2017In: Skattenytt, ISSN 0346-1254, Vol. 67, no 1-2, p. 53-54Article in journal (Other academic)
  • 27.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Redovisningsnormer i bank och finansbolag2015In: Skattenytt, ISSN 0346-1254, no 1/2, p. 16-31Article in journal (Other academic)
  • 28.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Review of Cristina Trenta: ”VAT in Peer-to-peer Content distrbition”2013In: Skattenytt, ISSN 0346-1254, no 12, p. 870-878Article, book review (Other academic)
  • 29.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Review of: Ásgeir B. Torfason “Cash Flow Accounting in Banks”2014In: Skattenytt, ISSN 0346-1254, no 9, p. 712-716Article, book review (Other academic)
  • 30.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Rättsvetenskaplig termbildning – några exempel2018In: Skattenytt, ISSN 0346-1254, no 1-2, p. 15-33Article in journal (Other academic)
  • 31.
    Olsson, Stefan
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Kleerup, Jan
    Svalner Skatt & Transaktion.
    Intervju med Nils Wahl2018In: Skattenytt, ISSN 0346-1254, no 3, p. 87-89Article in journal (Other academic)
  • 32. Sahlén, Karl-Magnus
    Dubbelbeskattning vid förmedling av elektroniska tjänster2011In: Skattenytt, ISSN 0346-1254, no 10, p. 712-723Article in journal (Other academic)
  • 33.
    Wiklander, Per-Ola
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Skattesekretess hos Bokföringsnämnden2018In: Skattenytt, ISSN 0346-1254, no 9, p. 601-609Article in journal (Other academic)
1 - 33 of 33
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
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  • Other locale
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  • text
  • asciidoc
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